Commentary

V20.204 Landfill site activities to be treated as taxable disposals

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.204 Landfill site activities to be treated as taxable disposals

Part V20 Landfill tax | Commentary

V20.204 Landfill site activities to be treated as taxable disposals

The use of material in the following activities at an authorised landfill site is a taxable disposal:

  1.  

    •     Using material to create or maintain a temporary road giving access to a landfill disposal area. Technical guidance at LDTA/2020 sets out what in WRA's view is the difference between what is considered a temporary road and what is a permanent road for the purposes of LDT.

  2.  

    •     Using material to create or maintain a temporary hard standing.

  3.  

    •     Using material to create or maintain a cell bund.

  4.  

    •     Using material (other

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